2000 (4) TMI 685 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants, M/s. Paharpur Cooling Towers, in a case involving manufacture and clearance of industrial fans without duty payment. The Tribunal's order was set aside by the Supreme Court, determining that the hub with blades, known as 'Blade Assembly,' was not classified as an electric fan under Tariff Item 33(2) of the CETA. Consequently, the impugned order was overturned, and both appeals were allowed in favor of the appellants.